Finished goods stock unsold for long time clear as scrap, Goods and Services Tax - GST

We have old stock of finished goods which is unsold for long time. Due to its nature it is not usable. Now we are clearing this stock far lower then its market price. say similar product we are selling in market at ₹ 150\kg, we are clearing this stock at ₹ 15/kg.

Are we need to reverse the ITC availed?. let me know GST provision in this regard